Section 139(9) of the Income Tax Act is generally a notice issued to the taxpayer when complete or correct information is filled. However, there are 15 days to reply to this notice. If the taxpayer didn’t respond to the notice, then their return may be treated as invalid. To avoid such mistakes during ITR filing the taxpayer should take the help of a professional expert.
While filing income tax returns the taxpayers need to fill in accurate information within the stipulated timelines. However, sometimes incorrect or missing information can affect the taxpayer to receive notices under Section 139(9).
Reasons for Section 139(9)
When taxpayers file income tax returns, incomplete information can affect them to receive Section 139(9) notice. Also, miscalculations on the overall tax liability or errors in the calculations are one of many reasons for receiving the notice. Non-compliance with tax laws can also lead to the notice thus always checking the tax laws and then proceeding for error-free filing.
Additionally, navigate the consequences of a defective income tax return notice. Follow the strategic steps that will mitigate or avoid potential penalties with the help of timely rectification.
What Can be done in case of receiving Section 139(9)?
When a taxpayer receives Section 139(9), a notice of defective return u/s 139(9), then they need to revise it within 15 days from receipt by the Income Tax Department. Although, the taxpayer can also apply for an extension of the deadline by writing an application to the Assessing Officer (A.O.).
If the taxpayer didn’t respond within 15 days or extended days that are granted then their original return filed is treated as an invalid return.
By following the simple steps, the taxpayer can check if they received the notice u/s 139(9) or not. For that, the taxpayer needs to visit the official site of e-filing. Then click on the pending actions on the dashboard and then select e-proceedings. If you haven’t received any notice then you will see No e-proceedings records.
On the other hand, if there is any proceeding, then you can see it in your pending actions. By clicking on “For your action” and “Notice/Letter pdf” you can check the notice. After going through the notice, you can submit your response. After that, you can see a response page that has ‘agree’ or ‘disagree’ with the notice.
If you select ‘agree’ then you have to respond to the said defect. When you select ‘disagree’ then you have to give reasons for your disagreement in the text box provided.
After that, if you selected the agree-on option and offline utility as the mode of response then you are required to submit the attachment file for rectifying the defect.
End Notes!
Section 139(9) is commonly known as Income Tax Notice for Defective Returns. The taxpayer can navigate the tax filing without any errors. With proactive measures, the rectification of errors can be done easily. For that, the taxpayer needs to continue the compliance check, while also consulting with professional experts. If you still have any queries, then you can contact Legal251 and get instant support.
